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2014 (2) TMI 620 - CESTAT CHENNAIApplications for modification of Stay Order - Residential complex service - agreement to sell Undivided Share in land (‘UDS’ for short) - Held that:- we have considered cases of construction activity where counsels made submissions of similar nature that sale of UDS was registered towards the end of construction activity and hence no service tax was payable. In those case also, we called for pre-deposit of almost 50% of the tax dues. Considering such position, we do not find any reason to modify our stay order dt. 29.7.2013 in the operative part of the order. The applicant had entered into an agreement for construction of the flats and they had collected money for construction and they are rendering services to other persons. In view of that, the contention of the learned advocate based on point of registration of UDS is not relevant. - application rejected.
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